Leases (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Leases [Abstract] |
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| Schedule of Carrying Amount of Right-of-Use Assets |
The carrying amount of the Group’s right-of-use assets and the movements during the year are as follows: | | | Office | | | Office | | | | | | | | premises | | | equipment | | | Total | | | | | US$ | | | US$ | | | US$ | | | | | | | | | | | | | | At January 1, 2024 | | | 583,078 | | | | 6,643 | | | | 589,721 | | | Remeasurement on lease modifications | | | 884,288 | | | | - | | | | 884,288 | | | Depreciation charge | | | (710,579 | ) | | | (1,424 | ) | | | (712,003 | ) | | Exchange realignment | | | (18,231 | ) | | | 32 | | | | (18,199 | ) | | | | | | | | | | | | | | | | At December 31, 2024 and January 1, 2025 | | | 738,556 | | | | 5,251 | | | | 743,807 | | | New lease for the year | | | 431,238 | | | | 2,826 | | | | 434,064 | | | Remeasurement on lease modifications | | | 475,118 | | | | - | | | | 475,118 | | | Depreciation charge | | | (740,856 | ) | | | (2,290 | ) | | | (743,146 | ) | | Exchange realignment | | | 24,602 | | | | (11 | ) | | | 24,591 | | | | | | | | | | | | | | | | | At December 31, 2025 | | | 928,658 | | | | 5,776 | | | | 934,434 | |
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| Schedule of Carrying Amount of Lease Liabilities |
The carrying amount of lease liabilities and the movements during the year are as follows: | | | 2025 | | | 2024 | | | | | US$ | | | US$ | | | | | | | | | | | Carrying amount at January 1 | | | 735,550 | | | | 606,061 | | | New leases | | | 433,713 | | | | - | | | Remeasurement on lease modifications | | | 472,236 | | | | 866,795 | | | Accretion of interest recognized during the year | | | 53,629 | | | | 23,700 | | | Payments | | | (778,261 | ) | | | (745,592 | ) | | Exchange realignment | | | 25,097 | | | | (15,414 | ) | | | | | | | | | | | | Carrying amount at December 31 | | | 941,964 | | | | 735,550 | | | | | | | | | | | | | Analyzed into: | | | | | | | | | | Current portion | | | 702,287 | | | | 441,878 | | | Non-current portion | | | 239,677 | | | | 293,672 | |
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| Schedule of Profit or Loss |
The amounts recognized in profit or loss in relation to leases are as follows: | | | 2025 | | | 2024 | | | 2023 | | | | | US$ | | | US$ | | | US$ | | | | | | | | | | | | | | Interest on lease liabilities | | | 53,629 | | | | 23,700 | | | | 48,363 | | | Depreciation charge of right-of-use assets | | | 743,146 | | | | 712,003 | | | | 743,956 | | | Expense relating to short-term leases | | | 11,002 | | | | 11,126 | | | | 42,931 | | | | | | | | | | | | | | | | | Total amount recognized in profit or loss | | | 807,777 | | | | 746,829 | | | | 835,250 | |
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| Schedule of Cash Outflow for Leases |
The total cash outflow for leases: | | | 2025 | | | 2024 | | | 2023 | | | | | | US$ | | | | US$ | | | | US$ | | | | | | | | | | | | | | | | | Total cash outflow for leases | | | 789,264 | | | | 756,718 | | | | 822,202 | |
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| Schedule of Non Cash Additions Lease |
| | (d) | The Group also had non-cash additions/lease modifications as follow: | | | | 2025 | | | 2024 | | | 2023 | | | | | | US$ | | | | US$ | | | | US$ | | | | | | | | | | | | | | | | | Right-of-use assets | | | 909,182 | | | | 884,288 | | | | 553,823 | | | Lease liabilities | | | 905,949 | | | | 866,795 | | | | 549,622 | |
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